Represented professional basketball player in a tax dispute

Our tax experts are instructing Italian colleagues in the international tax dispute of a professional basketball player with Italian tax authorities. L’Agenzia delle Entrate decided to recharacterize the payments that a sports club paid to the agent company for the image rights as the income of the basketball player.

However, the tax authorities did not provide any evidence that any part of that money was received by the basketball player or that he has any control of the company that received funds. The dispute has already reached the supreme instance.